James G. & Katherine Bourekis - Page 5

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Commissioner erred in asserting that the Petitioners were liable
for any interest accruing since date of filing of return as the
interest abatement principles of 26 USC 6404(e) apply." In
connection with the foregoing, paragraph 5.6 of the petition
includes allegations that there was an unreasonable delay between
the filing of petitioners' 1981 tax return and the issuance of
the notice of deficiency. The petition also includes an
allegation that the notice of deficiency was issued beyond the
applicable period of limitations.
After filing an answer to the petition, respondent filed a
Motion to Dismiss for Lack of Jurisdiction and to Strike With
Respect to Penalties and Interest. Respondent contends that the
Court lacks jurisdiction to consider petitioners' liability for
any additions to tax or penalties in this case because respondent
did not determine that petitioners are liable for any such items.
Respondent further contends that the Court lacks jurisdiction to
consider petitioners' liability for statutory interest because
respondent did not issue a final determination not to abate
interest.
Petitioners filed an objection to respondent's motion to
dismiss. Petitioners do not dispute respondent's assertion that
respondent did not determine additions to tax or penalties in
this case. On the other hand, petitioners maintain that the
Court has jurisdiction to consider the question of whether